Question: A process with no beginning work in process, completed and transferred out 95,000 units during a period and had 50,000 units in the ending work

A process with no beginning work in process, completed and transferred out 95,000 units during a period and had 50,000 units in the ending work in process inventory that were 30% complete. The equivalent units of production for the period were:

	a.	110,000 equivalent units
	b.	47,500 equivalent units
	c.	95,000 equivalent units
	d.	145,000 equivalent units

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